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End to End IOR
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We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
An importer of record service can help when a foreign seller, equipment owner or project team needs to put commercial goods into Mozambique, but neither they nor the end user can take the local importer role. In Mozambique, “IOR Service” is a business name, not the name of one customs form. The working model must link an eligible importer and declarant to a licensed customs broker, the Janela Única Electrónica customs platform, the right customs regime, and any product approvals. Do not move the shipment until the HS code, origin, customs value, conformity route, sector permits and who owns each document have been checked. One Union Solutions does that check first. We accept only shipments where a compliant route can be written down.
If a shipment passes assessment, One Union Solutions acts through its own country-specific operating structure and registrations. The global Importer of Record service is not a hand-off to an unknown third party. A licensed customs broker still takes part because Mozambique requires a customs broker, but the broker acts on written instructions inside the agreed importer model. Acceptance is for that shipment only. It depends on the product, parties, end use, value, origin, route and current regulator rules. One Union Solutions does not promise approval, a fixed duty result or a fixed clearance time before those facts are reviewed.
Importer eligibility – The party named as importer must have the right local business and tax standing for this deal. A foreign shipper should not assume that a delivery term or a consignee name creates that right. Confirm importer details, scope of commercial activity, tax identifier and authority to act before the goods leave.
Customs representation – Mozambique’s Foreign Trade Portal says customs brokers must be used. The broker files for the importer. It does not automatically become the importer. Confirm the broker appointment and agreed declaration instructions before the goods leave.
JUE declaration – Customs declarations, licences, authorisations and payments go through the Janela Única Electrónica, or JUE. Declaration forms include the Documento Único, Documento Único Abreviado and Documento Simplificado, depending on the case. Confirm the JUE filing route, declaration type and supporting-document set before the goods leave.
Product conformity – Goods on the current Mozambique Conformity Assessment Programme list may need a check and a Certificate of Conformity before shipment. This depends on the tariff code and the product. It is not a rule for every import. Confirm the Mozambique tariff code, UCR, Route A, B or C decision, and CoC where required before the goods leave.
Sector approval – Radio and telecom equipment may need INCM homologação. Medical devices and in-vitro diagnostics may need an ANARME notification, registration or other authorisation, based on risk class and use. Confirm the model-level technical file and regulator decision or exemption evidence before the goods leave.
Customs treatment – Duty, import VAT and any other charges depend on classification, customs value, origin, relief and regime. Mozambique’s standard IVA rate is 16 percent under the current cited law, but you cannot quote the amount from the rate alone. Confirm the checked HS code, origin proof, valuation inputs, relief basis and current tariff result before the goods leave.
Physical movement – Mode, port or border, dangerous-goods status, packing, marking and how original documents move can change readiness and cost. A separate freight forwarding service can organise movement, but it does not replace importer or customs responsibilities. Confirm the route, Incoterm, transport documents, packing data and arrival plan before the goods leave.
Official sources: Foreign Trade Portal commerce guides · JUE TradeNet · CAP programme summary
Holds the local importing position used for the deal and gives accurate commercial and compliance information. A consignee is not automatically allowed to be importer just because it receives the goods.
Gives the customs declaration information and supports that it is accurate. The declarant role does not take away the importer’s underlying responsibilities.
Prepares and submits the customs declaration and handles the required customs procedure for the importer. Appointing a broker alone is not an IOR Service solution. It does not fix missing importer or product eligibility.
Provide the electronic system for manifests, declarations, payments, licences, authorisations and cargo tracking. Sending data in the system is not proof that product approval, value or origin is correct.
Receives or uses the equipment and may give site, end-use, permit or technical evidence. DDP wording or a named consignee does not by itself give regulatory responsibility to a compliant local importer.
For accepted shipments, provides the assessed importer structure, coordinates instructions, documents and broker activity, and keeps the transaction file. The service does not replace regulator decisions, physical inspection, or the client’s duty to give accurate product and transaction facts.
No local importer: The seller or equipment owner has no suitable importing company in Mozambique.
Customer will not import: The customer can receive the equipment but cannot or will not act as importer.
DDP sale: A DDP sale needs a separate, lawful importer structure at destination.
Controlled equipment: The shipment has servers, networking, wireless, power, security, medical, automotive or aviation-related equipment, and more than one regulatory trigger applies.
Temporary or return goods: Demonstration, loan, lease, repair, replacement or return equipment may need a temporary-import or re-import check rather than a definitive import.
Many part numbers: Goods from more than one supplier or part number must be put into one bill of materials that is ready for the declaration.
Audit trail: A project needs a clear audit trail of classification, permits, broker instructions and records after entry.
An IOR service is not always required when the buyer has the right commercial scope, registrations, product approvals and is willing to act as importer. The correct answer depends on the transaction, not on a generic country rule.
Name the seller, buyer, owner, consignee, end user, payer and intended importer, and confirm the importer’s commercial-activity scope, local tax identifier and authority to import that category. Do not use an employee, site contact, freight forwarder or end user as importer without written eligibility and consent. Give plain-language descriptions, manufacturer, model, function, composition, power and radio characteristics, quantity, unit value, country of origin and proposed HS codes, and list accessories, power supplies, batteries, antennas and radio modules separately where they may classify or be regulated differently. Check the current tariff-based product database and Mozambique Conformity Assessment Programme list. For listed goods, decide the verification route that applies and get the required Certificate of Conformity before the goods leave, then check sector rules, including INCM homologação for relevant radio or telecom equipment and ANARME controls for medical devices and in-vitro diagnostics. Choose definitive import only when the goods are meant to stay in Mozambique and the tax and regulatory treatment matches that. Equipment entering for a demonstration, project, repair or later export may need a check for temporary import, re-import, customs warehousing or another available regime. Transit is different: it applies when goods cross Mozambique toward another destination, stay under Customs control, and usually need a guarantee and a declared route.
Line up the invoice, packing list, transport document, origin evidence, permits, conformity documents, importer data, consignee data and Incoterm. Description, quantity, value, currency, model and origin must match across the file, and the broker should get the approved dataset before arrival, not a partial pack after the cargo has landed. The licensed broker submits the customs declaration through JUE using the agreed regime and supporting evidence. Duties, import VAT and authorised fees are funded and paid as the commercial arrangement says. Any customs query, inspection or regulator referral is answered with product and transaction evidence that can be traced. After release, the agreed delivery handoff takes place. The transaction file should keep the declaration, assessment inputs, permits, CoC where it applies, payment evidence, correspondence and final transport documents for the required retention period and any later audit.
These questions help you screen the product. They do not give automatic approvals. Customs and the regulator decide from the exact product and transaction.
Ask: is each item on the current CAP list? Are power parts or bundled accessories classified separately? Is any encryption or end-use fact relevant to another authority? Typical evidence: datasheets, bill of materials, serial or model list, proposed HS codes, values and origin. See data-centre import support.
Ask: does the model transmit, receive or use spectrum? Is an INCM certificate of homologation required, and must an approval label be applied? Does the tariff code also trigger CAP? Typical evidence: radio specifications, frequency bands, power, standards reports, manufacturer authorisation and model photographs.
Ask: do the electrical products fall within CAP? Are batteries new, used, damaged or waste? Do transport dangerous-goods rules or environmental controls apply? Typical evidence: chemistry, watt-hours, UN test evidence where relevant, safety data, condition statement and packing plan.
Ask: how does ANARME class the product from A to D? Is notification, normal registration, collaborative review, recognition or special import authorisation relevant? Is the importing party licensed for this activity? Typical evidence: intended use, risk class, labels, instructions, manufacturer certificates and regulatory status.
Ask: is the item a vehicle, a component or an electronic accessory? Is it used? Does it contain a radio module? Do CAP and INCM both apply? Typical evidence: vehicle or part identifiers, condition, model, technical specifications and radio details.
Ask: is it general IT used in an aviation setting, or an aircraft part or controlled safety item? Does the end user need an aviation-sector approval before import or use? Typical evidence: part number, traceability, airworthiness or conformity records, end-use statement and consignee authorisation.
Ask: is the right route definitive import, temporary import or re-import? For CAP, used products do not get the general sub-USD 2,000 FOB exemption described by the current programme summary. Can identity and prior export be proved? Typical evidence: serial numbers, condition report, prior declaration/export proof, repair or loan contract and return plan.
Mozambique’s current conformity programme is run under INNOQ authority. The current regulated-product list was set by Ministerial Diploma 29/2024. The designated programme materials describe nineteen broad product groups. These include electrical and electronic products, automotive and earth-moving products, safety equipment, optical products, measuring devices and used products.
For regulated goods, settle the conformity route before shipment. Route A is the shipment-based route. It includes document review, testing where needed and inspection. Route B is for products registered after an initial assessment. It uses less frequent inspection, subject to the programme conditions. Route C is for licensed products and manufacturers that meet the programme’s quality-system conditions. Route D is destination verification for certain shipments that arrive without a required CoC. It is a recovery route with higher cost and more delay. It is not a planning shortcut.
The current programme summary says shipments below USD 2,000 FOB are exempt, except used products. That threshold should be checked again against the current tariff line, shipment set-up and programme notice at the time of assessment. Splitting shipments to create an exemption is not an acceptable compliance strategy.
An initial request for certification commonly needs the Request for Certification, Mozambique UCR, invoice or other commercial document, packing list, Mozambique tariff codes, product specifications and applicable test reports. Full-container-load inspection can also include watching the loading and sealing. A CoC supports the conformity step. It does not replace the customs declaration, sector permit or importer eligibility.
Official sources: Foreign Trade Portal tariff database · CAP programme summary
INCM is the communications regulator. It is responsible for the standardisation, approval and homologation of radiocommunications and telecommunications equipment. Its public guidance says an approval is shown by a Certificate of Homologation. That certificate identifies the brand, type, technical characteristics, intended purpose, approval number and any restrictions. INCM also issues an identification label for approved equipment.
Check equipment at model level whenever it contains Wi-Fi, Bluetooth, cellular, satellite, microwave, radio-control or another transmitting or receiving function. A product sold as a server, appliance, vehicle component or medical device can still contain a radio module. Similar-looking models may have different bands or transmit powers, so do not assume a whole family is the same.
Official source: INCM equipment homologation guidance
ANARME regulates medicines, medical devices and in-vitro diagnostics. Its September 2025 update describes medical-device risk classes A to D and several process types, including notification, normal registration, collaborative procedures and recognition, together with labelling requirements. The right route depends on intended use, risk classification, market status, applicant and transaction.
Do not ship a device only because it has approval in another country. Provide the intended-use statement, model list, risk classification, manufacturer and quality evidence, labelling, instructions for use and the proposed Mozambican importer or authorised party. Any special-import pathway should be confirmed for that case. Do not present it as a general exemption.
Official source: ANARME medical-device regulatory update
The landed-cost review starts with four separate questions. For a wider product-document review, see trade compliance certification.
Classification – What Mozambique tariff code applies to each item and accessory?
Origin – Where was the product made, and is valid preferential-origin evidence available under an applicable trade arrangement?
Customs value – What price, freight, insurance, assists, related-party factors or other additions affect the customs value?
Treatment – What duty rate, import IVA, exemption, relief, excise or fee applies under the current tariff and chosen regime?
Mozambique’s cited VAT legislation reduced the general IVA rate from 17 percent to 16 percent from 2023. That is not a universal landed-cost percentage. The taxable base, recoverability, exemptions, product-specific rates and other border charges can change the amount. Duty cannot be quoted from a product name alone. It must be checked against the validated tariff code, origin and current customs tariff.
If preferential origin is claimed, the goods must meet the relevant rule of origin and carry acceptable proof. A supplier’s address, invoice currency or shipping port is not itself proof of origin.
Official sources: Foreign Trade Portal tariff database
Start with this non-sensitive information: seller, buyer, owner, consignee and end-user roles; full bill of materials with manufacturer and model or part numbers; plain-language description and intended use for each line; proposed HS codes, if available; country of manufacture and shipping origin; quantity, unit value, total value, currency and Incoterm; new, used, repaired, returned, leased or demonstration status; radio, battery, medical, safety or other regulated features; certificates, test reports and prior approvals already available; mode, proposed route, arrival point and target date; and whether the goods will remain, be re-exported or replace previously exported units.
After we confirm the deal is feasible and the commercial terms line up, sensitive records can be exchanged through an approved secure channel. These can include tax records, licences, powers of attorney, identity documents, signed contracts, banking details and original certificates. Do not send sensitive identity, tax or banking records through the first website form.
One Union Solutions for an accepted shipment. Checks the proposed importer route. Maps the regulatory gates. Coordinates the declaration dataset, permits, broker instructions and transaction file. Passes on exceptions and evidence requests.
Customer, seller and equipment owner. Gives complete and accurate product, party, value, origin, end-use and routing facts. Funds the agreed taxes and charges. Does not ship before written readiness. Keeps manufacturer and ownership evidence.
Customs broker and carriers. The broker submits the declaration and deals with Customs under the approved instructions. Carriers move and present cargo under their transport obligations.
Authorities. Customs and regulators decide classification, value, inspection, permit, conformity, release and enforcement outcomes.
The IOR service does not make prohibited goods lawful, fix inaccurate invoices, guarantee regulator approval, remove inspections, guarantee a clearance date, or make duties and taxes recoverable for another party. Contract, tax, accounting and ownership consequences should be reviewed by the relevant advisers.
Cargo sent before the importer, broker and permit route is confirmed. Vague invoice descriptions such as “IT equipment,” “parts” or “samples”. Model, quantity, value, currency, origin or consignee data that does not match across documents. Radio functionality hidden inside a larger appliance and left out of the technical pack. Assuming every product needs pre-shipment inspection, or assuming none does, without checking the current tariff list. Treating a Certificate of Conformity as a replacement for INCM, ANARME or another sector approval. Declaring used equipment as new, or relying on the sub-USD 2,000 CAP exemption for used goods. Unsupported low values, free-of-charge invoices or related-party prices without valuation evidence. Claiming preferential origin without a valid rule-of-origin analysis and proof. Using DDP wording to hide the absence of an eligible local importer. Missing serial numbers or prior export evidence for returns, repairs and re-imports. Routing batteries, damaged units or waste without first resolving dangerous-goods and environmental status.
If a blocker cannot be resolved before the goods leave, the right outcome may be to pause, redesign the transaction or decline the shipment.
Assessment of the importer structure and whether the transaction can go ahead; bill-of-materials review and classification coordination; CAP, INCM, ANARME and other identified permit-path coordination; customs-broker appointment and JUE instruction pack; customs-value, origin and landed-cost input review; document matching before the goods leave; clearance exception coordination and delivery handoff; and transaction-file assembly and audit-trail support.
Regulated medical products, pharmaceuticals or consumables; radio or spectrum-dependent products without an existing model approval; used equipment, batteries, dangerous goods, waste or damaged items; temporary import, re-import, repairs, demonstrations, loans and returns; goods for free zones, special economic zones, bonded storage or transit; government, defence, mining, energy, aviation or other controlled end uses; and shipments involving sanctions, export controls, restricted parties or unusual payment structures.
Prohibited goods or transactions; undisclosed parties, end users, values, origins or product functions; requests to understate value, misclassify goods, split shipments to avoid controls or use false documents; shipments already sent where a lawful recovery route cannot be confirmed; and products for which the required approval cannot be obtained or verified.
Some of your burning questions answered.
Do not assume so. The structure that can work depends on the importer’s commercial and tax standing, the product and the transaction. When the seller or end user does not have a suitable importing entity, an assessed IOR Service structure may be appropriate. One Union Solutions confirms eligibility before accepting the shipment.
No. Mozambique requires the use of customs brokers, but the broker files and represents within the customs process. The importer role and its underlying responsibilities must still sit with an eligible party. An IOR service combines that importer structure with broker coordination and the wider compliance plan.
JUE is Mozambique’s Janela Única Electrónica for trade and customs processes. MCNet describes customs declarations as information given by the declarant using forms that can include the Documento Único, Documento Único Abreviado and Documento Simplificado. The right form depends on the procedure and shipment.
There is no safe one-size answer. The requirement depends on the current regulated-product list and the Mozambique tariff code. The current programme summary also describes a sub-USD 2,000 FOB exemption except for used products. Check the current scope and conditions for the actual shipment before dispatch
It should be screened for homologação. INCM regulates approval of radiocommunications and telecommunications equipment. The decision is for that model and should use the actual frequencies, radio power, standards and intended use.
No. A DDP service can coordinate contractual delivery obligations, but DDP does not by itself create local importer eligibility, a tax registration, a product permit or a broker appointment. Those roles must be aligned separately.
Possibly. JUE lists temporary import and re-import among available customs regimes. Eligibility, security, time limits, identity controls and re-export evidence must be checked before the shipment moves. A temporary route should not be used when the commercial reality is a permanent import.
Classification, customs value, origin, tariff treatment, relief and the selected regime all matter. The standard IVA rate is not enough to calculate landed cost. A quote should show its classification and valuation assumptions and separate government charges from service and logistics costs.
There is no responsible fixed promise. Timing depends on document readiness, arrival information, permit and CoC status, customs channel, inspection, value queries, payment and port or border conditions. The assessment finds the dependencies and produces a readiness plan for that shipment.
CREDITS
Use these sources to check the current route for the actual shipment. The customs, tax and product-control statements on this page were checked against official sources on September 2026.
Who reviewed this page: Reviewed by Wahid Azeem, Trade Compliance Manager.
Last researched and fact-checked: 9 September 2026.
Corrections: info@oneunionsolutions.com
Rules, tariffs, regulator practices and shipment facts change. This page is general operational information. It is not legal, tax or customs advice. It is not a promise that a shipment will be accepted, approved or released. A written, shipment-specific assessment is required before dispatch.
